公路交通运输业是特殊产业部门,在整个国民经济中起着纽带作用。由于交通运输业生产经营活动不产生任何形式的实物产品,而是通过交通运输设施、设备与运输工具实现被运送对象的位置转移。本文对公路交通集团企业在应用新会计准则中可能遇到的问题进行了研究,以期为交通企业执行新会计准则提供参考。 The road transportation industry is a special industry sector that plays a role as a link in the entire national economy. Since the transportation industry does not produce any kind of physical products in its production and operation activities, the transfer of the objects to be delivered is accomplished through transportation facilities, equipment and means of transport. In this paper, the problems that the road traffic group corporations may encounter in the application of the new accounting standards are studied in order to provide reference for the implementation of the new accounting standards by the transportation enterprises.